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USCPA精選習題41：Business
備考USCPA就像馬拉松，獲勝的關鍵不在于瞬間的爆發，而在于途中的堅持。你縱有千百個理由放棄，也要給自己找一個堅持下去的理由。正保會計網校對uscpa——business習題進行細致的答案解析及考點總結，希望大家仔細閱讀，掌握做題技巧，考試時能事半功倍！
The Sarbanes-Oxley Act of 2002 requires that the officers of a corporation be held accountable to a code of ethics. According to the Act, codifications of ethical standards should include provisions for all of the following, except：
a. Full, fair, accurate, and timely disclosure in periodic financial statements.
b. Compliance with laws, rules and regulations.
c. Honest and ethical conduct.
d. Prompt internal reporting of code provisions and accountability for adherence to the code.
【正確答案】d
【答案解析】
Choice “d” is correct. Although the SEC proposed standards for codes of ethics to include both internal reporting of code provisions and accountability for adherence to the code, the Sarbanes-Oxley Act itself does not have this requirement.
Choice “c” is incorrect. The Act specifically requires that the code of ethics include provisions for honest and ethical conduct.
Choice “a” is incorrect. The Act specifically requires that the code of ethics include provisions for full, fair, accurate, and timely disclosure in periodic financial statements.
Choice “b” is incorrect. The Act specifically requires that the code of ethics include provisions for compliance with laws, rules, and regulations.
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